1. (a) This section applies only to tax revenue distributed under section 6 or 8 of this chapter. Except as provided in subsections (g) through (j), money paid to a unit of local government under section 6 or 8 of this chapter:

   1. (1) must be paid to the fiscal officer of the unit and may be deposited in the unit's general fund or riverboat fund established under IC 36-1-8-9 , or both;
   2. (2) may not be used to reduce the unit's maximum levy under IC 6-1.1-18.5 but may be used at the discretion of the unit to reduce the property tax levy of the unit for a particular year;
   3. (3) may be used for any legal or corporate purpose of the unit, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4 ; and
   4. (4) is considered miscellaneous revenue.

2. (b) Money paid by the treasurer of state to a county convention and visitors bureau or promotion fund under section 6 of this chapter must be:

   1. (1) deposited in:

      1. (A) the county convention and visitor promotion fund; or
      2. (B) the county's general fund if the county does not have a convention and visitor promotion fund; and
   2. (2) used only for the tourism promotion, advertising, and economic development activities of the county and community.

3. (c) Money received by the division of mental health and addiction under section 6 or 8 of this chapter:

   1. (1) is annually appropriated to the division of mental health and addiction;
   2. (2) shall be distributed to the division of mental health and addiction at times during each state fiscal year determined by the budget agency; and

   3. (3) shall be used by the division of mental health and addiction for programs and facilities for the prevention and treatment of addictions to drugs, alcohol, and compulsive gambling, including the creation and maintenance of a toll free telephone line to provide the public with information about these addictions.

      The division shall allocate at least twenty-five percent (25%) of the money received to the prevention and treatment of compulsive gambling.

4. (d) This subsection applies to the following entities receiving money under section 6 or 8 of this chapter:

   1. (1) A city or county.
   2. (2) A county convention and visitors bureau or promotion fund for a county other than Lake County.
   3. (3) The state fair commission.

   4. (4) The division of mental health and addiction.

      The treasurer of state shall determine the total amount of money paid by the treasurer of state to an entity subject to this subsection during the state fiscal year 2002. The amount determined under this subsection is the base year revenue for each entity subject to this subsection. The treasurer of state shall certify the base year revenue determined under this subsection to each entity subject to this subsection.

5. (e) This subsection applies to the following entities receiving money under section 8 of this chapter:

   1. (1) A county convention and visitors bureau for Lake County.

   2. (2) The northern Indiana law enforcement training center.

      The treasurer of state shall determine the total amount of money paid by the treasurer of state to the entity described in subdivision (1) during state fiscal year 2002. The amount determined under this subsection multiplied by nine-tenths (0.9) is the base year revenue for the entity described in subdivision (1). The amount determined under this subsection multiplied by one-tenth (0.1) is the base year revenue for the entity described in subdivision (2). The treasurer of state shall certify the base year revenue determined under this subsection to each entity subject to this subsection.

6. (f) The total amount of money distributed to an entity under section 6 or 8 of this chapter during a state fiscal year may not exceed the entity's base year revenue as determined under subsection (d) or (e). For purposes of this section, the treasurer of state shall treat any amounts distributed under section 8 of this chapter to the northwest Indiana regional development authority as amounts constructively received by East Chicago, Gary, Hammond, and Lake County, as appropriate. If the treasurer of state determines that the total amount of money:

   1. (1) distributed to an entity; and

   2. (2) constructively received by an entity;

      under section 6 or 8 of this chapter during a state fiscal year is less than the entity's base year revenue, the treasurer of state shall make a supplemental distribution to the entity under IC 4-33-13-5 .

7. (g) The Dearborn County council may vote to direct the county auditor of Dearborn County to make distributions as described in subsection (h).

8. (h) If a majority of the Dearborn County council vote to direct the county auditor of Dearborn County to make distributions under this subsection, the county auditor of Dearborn County shall distribute twenty-five percent (25%) of money received under section 6 of this chapter to cities and towns in Dearborn County that have not received money under section 6 of this chapter, as of January 1, 2017, and where a riverboat is not located:

   1. (1) proportionately using a ratio of the population that each city and town bears to the total population of all cities and towns in Dearborn County where a riverboat is not located; and
   2. (2) to the fiscal officer of the city or town.

9. (i) A city or town that receives money as described in subsection (h):

   1. (1) may not use the money to reduce the city's or town's maximum levy under IC 6-1.1-18.5 ;
   2. (2) may use the money to reduce the property tax levy of the city or town for a specific year; and
   3. (3) may use the money for any legal or corporate purpose of the city or town, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4 .
10. (j) Money distributed under subsection (h) is considered miscellaneous revenue.

11. (k) The treasurer of state shall pay that part of the riverboat admissions taxes that:

    1. (1) exceeds a particular entity's base year revenue; and

    2. (2) would otherwise be due to the entity under this section;

       to the state general fund instead of to the entity.

As added by P.L.204-2016, SEC.3. Amended by P.L.109-2018, SEC.3; P.L.293-2019, SEC.27; P.L.144-2024, SEC.2.